试论工程审计在反腐败工作中的作用

The Functions of Project Auditing in Anti-Corruption

立足工程审计实践 ,分析了当前工程建设领域内的腐败导因 ,以及工程建设过程中出现腐败行为的根源。提出运用审计手段打击和预防腐败行为 ,进而提出工程审计在防治工程建设领域腐败中的对策。

On the basis of auditing practice in the f ield of construction, this paper has an insight into corruption in present socie ty and discusses the origin of corrupt behaviors. In order to avoid and prohibit corruption in this field, a number of countermeasures of project auditing are s ubmitted.